The Possibilities of Difference Analysis Utilisation in Profit Rate Assessment

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F13%3A43886032" target="_blank" >RIV/60076658:12510/13:43886032 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

The Possibilities of Difference Analysis Utilisation in Profit Rate Assessment

Popis výsledku v původním jazyce

The main aim of this article is the application of selected methods of difference analysis to the chosen profit indicator of Return on Equity (ROE). First, the importance of the ROE indicator is described in the paper and then, also, the possible methodsof pyramidal decomposition in multiplicative structures ? ie. the method of gradual changes, the decomposition method with residue, the logarithmic method and the functional method. The pyramidal decomposition of the ROE top indicator is implemented using the functional method, the only one that can be used in the case of a negative volume index indicator and, at the same time, this method is not sensitive to the order of the factors. In conclusion, the assessment of the impact of partial analytical indicators of pyramidal decomposition on the top analysed indicator of ROE is accomplished. The degree of various influences of sub-indicators on the ROE top indicator, in the analysed periods, was different. The ROE indicator was most affe

Název v anglickém jazyce

The Possibilities of Difference Analysis Utilisation in Profit Rate Assessment

Popis výsledku anglicky

The main aim of this article is the application of selected methods of difference analysis to the chosen profit indicator of Return on Equity (ROE). First, the importance of the ROE indicator is described in the paper and then, also, the possible methodsof pyramidal decomposition in multiplicative structures ? ie. the method of gradual changes, the decomposition method with residue, the logarithmic method and the functional method. The pyramidal decomposition of the ROE top indicator is implemented using the functional method, the only one that can be used in the case of a negative volume index indicator and, at the same time, this method is not sensitive to the order of the factors. In conclusion, the assessment of the impact of partial analytical indicators of pyramidal decomposition on the top analysed indicator of ROE is accomplished. The degree of various influences of sub-indicators on the ROE top indicator, in the analysed periods, was different. The ROE indicator was most affe

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2013

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Acta Universitatis Bohemiae Meridionales : vědecký časopis pro ekonomiku, řízení a obchod

ISSN

1212-3285

e-ISSN

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Svazek periodika

16

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

10

Strana od-do

45-54

Kód UT WoS článku

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EID výsledku v databázi Scopus

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